LANDMETER VAN HOLDER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LANDMETER VAN HOLDER
Largest movements
- Tangible fixed assets +€19,735
up €19,735 (+11.9%), from €166,125 to €185,860
of which Furniture and vehicles: +€52,766
- Cash +€14,518
up €14,518 (+74.7%), from €19,438 to €33,957
mainly Depreciation (+€45,720) and Net result for the year (+€36,093)
- Deferred charges and accrued income +€9,840
new in 2025: €9,840
- Receivables within one year +€6,002
up €6,002 (+26.9%), from €22,293 to €28,295
of which Trade receivables: +€8,253
- Reserves +€24,668
up €24,668 (+146%), from €16,900 to €41,568
- Current portion of long-term debt +€13,273
up €13,273 (+38.4%), from €34,526 to €47,799
- Profit (loss) carried forward +€9,760
no longer reported in 2025 (was -€9,760)
- Gross operating margin +€60,524
up €60,524 (+156%), from €38,908 to €99,431
- Taxes +€9,344
up €9,344 (+6,064%), from €154 to €9,498
- Depreciation +€7,825
up €7,825 (+20.7%), from €37,895 to €45,720
- Other operating charges -€2,496
down €2,496 (-58.8%), from €4,249 to €1,752
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,947 | €273,453 | +€47,506 | +21.0% |
| Fixed assets | 21/28 | €184,215 | €201,360 | +€17,145 | +9.3% |
| Intangible fixed assets | 21 | €18,090 | €15,500 | -€2,590 | -14.3% |
| Tangible fixed assets | 22/27 | €166,125 | €185,860 | +€19,735 | +11.9% |
| Land and buildings | 22 | €6,707 | €991 | -€5,715 | -85.2% |
| Plant, machinery and equipment | 23 | €152,390 | €125,074 | -€27,316 | -17.9% |
| Furniture and vehicles | 24 | €7,029 | €59,795 | +€52,766 | +751% |
| Current assets | 29/58 | €41,731 | €72,092 | +€30,361 | +72.8% |
| Amounts receivable within one year | 40/41 | €22,293 | €28,295 | +€6,002 | +26.9% |
| Trade receivables | 40 | €10,987 | €19,240 | +€8,253 | +75.1% |
| Other amounts receivable | 41 | €11,306 | €9,055 | -€2,251 | -19.9% |
| Cash at bank and in hand | 54/58 | €19,438 | €33,957 | +€14,518 | +74.7% |
| Deferred charges and accrued income | 490/1 | - | €9,840 | +€9,840 | |
| Total equity and liabilities | 10/49 | €225,947 | €273,453 | +€47,506 | +21.0% |
| Equity | 10/15 | €22,140 | €56,568 | +€34,427 | +155% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €16,900 | €41,568 | +€24,668 | +146% |
| Distributable reserves | 133 | €16,900 | €41,568 | +€24,668 | +146% |
| Profit (loss) carried forward | 14 | -€9,760 | - | +€9,760 | |
| Amounts payable | 17/49 | €203,806 | €216,885 | +€13,079 | +6.4% |
| Amounts payable after more than one year | 17 | €117,582 | €117,534 | -€49 | 0.0% |
| Financial debts | 170/4 | €117,582 | €117,534 | -€49 | 0.0% |
| Amounts payable within one year | 42/48 | €84,900 | €99,351 | +€14,451 | +17.0% |
| Current portion of amounts payable after more than one year | 42 | €34,526 | €47,799 | +€13,273 | +38.4% |
| Trade debts | 44 | €6,266 | €8,460 | +€2,194 | +35.0% |
| Suppliers | 440/4 | €6,266 | €8,460 | +€2,194 | +35.0% |
| Taxes, remuneration and social security | 45 | €830 | €1,288 | +€458 | +55.2% |
| Taxes | 450/3 | €830 | €1,288 | +€458 | +55.2% |
| Other amounts payable | 47/48 | €43,278 | €41,804 | -€1,474 | -3.4% |
| Accrued charges and deferred income | 492/3 | €1,324 | - | -€1,324 | |
| Non-recurring operating income | 76A | - | €17,500 | +€17,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,895 | €45,720 | +€7,825 | +20.7% |
| Other operating charges | 640/8 | €4,249 | €1,752 | -€2,496 | -58.8% |
| Gross operating margin | 9900 | €38,908 | €99,431 | +€60,524 | +156% |
| Operating profit (loss) | 9901 | -€3,235 | €51,959 | +€55,195 | |
| Financial income | 75/76B | €17 | €126 | +€108 | +624% |
| Recurring financial income | 75 | €17 | €126 | +€108 | +624% |
| Financial charges | 65/66B | €6,481 | €6,494 | +€13 | +0.2% |
| Recurring financial charges | 65 | €6,481 | €6,494 | +€13 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,699 | €45,591 | +€55,290 | |
| Income taxes | 67/77 | €154 | €9,498 | +€9,344 | +6,064% |
| Profit (loss) for the period | 9904 | -€9,853 | €36,093 | +€45,946 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,853 | €36,093 | +€45,946 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.